REPORT DIGEST

CENTRALIA CORRECTIONAL CENTER

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2000

Summary of Findings:

Total this audit 1
Total last audit 1
Repeated from last audit 0

Release Date:
April 10, 2001

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State of Illinois
Office of the Auditor General

WILLIAM G. HOLLAND

AUDITOR GENERAL

To obtain a copy of the Report contact:
Office of the Auditor General
Attn: Records Manager
Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703

(217)782-6046 or TDD (217) 524-4646

This Report Digest is also available on
the worldwide web at
http://www.state.il.us/auditor

 

 

 

 

SYNOPSIS

 

  • The Center did not have adequate procedures in place to ensure the accurate reporting of meals served to inmates. Failure to ensure accurate meal counts significantly understated Federal reimbursements and reduced restitution due from inmates for duplicate meals. The loss was estimated to be in excess of $29,000 for FY 2000 and $9,300 for FY 1999.

 

 

 

 

 

 

 

 

 

{Expenditures and Activity Measures are summarized on the reverse page.}

 

 

 

 

ILLINOIS DEPARTMENT OF CORRECTIONS
CENTRALIA CORRECTIONAL CENTER
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2000

EXPENDITURE STATISTICS

FY 2000

FY 1999

FY 1998

Total Expenditures (All Appropriated Funds)

$27,957,529

$26,367,357

$24,034,453

Personal Services

% of Total Expenditures
Average No. of Employees
Average Salary Per Employee
Inmate Compensation
% of Total Expenditures

 

$17,996,712

64.37%
447
$40,261
$314,255
1.13%

$17,518,642

66.44%
444
$39,456
$306,922
1.16%

$16,539,385

68.81%
438
$37,761
$273,030
1.14%

Other Payroll Costs (FICA, Retirement)

% of Total Expenditures

$4,045,743

14.47%

$2,962,283

11.24%

$2,063,317

8.58%

Contractual Services

% of Total Expenditures

$3,341,244

11.95%

$3,292,871

12.49%

$2,981,679

12.41%

Commodities

% of Total Expenditures
All Other Items

% of Total Expenditures

$1,884,508

6.74%
$375,067

1.34%

$1,933,376

7.33%
$353,263

1.34%

$1,850,750

7.70%
$326,292

1.36%

Cost of Property and Equipment

$34,994,799

$34,691,031

$34,414,867

SELECTED ACTIVITY MEASURES

FY 2000

FY 1999

FY 1998

Average Number of Inmates

1,529

1,528

1,460

Ratio of Correctional Officers to Inmates

1/4.8

1/4.8

1/4.7

Cost Per Year Per Inmate

$18,227

$17,192

$16,386

Rated Inmate Capacity

950

950

950

Approximate Square Feet Per Inmate

33

33

35

CENTER WARDEN(S)

During Audit Period: J. Ronald Haws (7/1/98 to 6/30/99) Edwin R. Bowen (From 7/1/99)
Currently: Edwin R. Bowen

 

 

 

 

 

 

 

 

 

 

 

Federal meal reimbursements were likely understated by $24,453 in FY 2000 and $10,350 in FY 1999

 

 

 

Reimbursement requests for meals for December 1998 and January 1999 were overstated by $1,031

INTRODUCTION

We conducted a compliance audit of the Center as required by the Illinois State Auditing Act. We also performed certain agreed upon procedures with respect to the accounting records of the Center to assist our audit of the entire Department. Financial statements for the Department will be presented in that report.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

FEDERAL MEAL REIMBURSEMENTS UNDERSTATED

The Center did not have adequate procedures in place to ensure the accurate reporting of meals served to inmates.

Meals reported as eligible for reimbursement in the Federal School Breakfast and National School Lunch Programs for fiscal year 2000 were significantly less than the prior year. Based on meal statistics provided by dietary personnel for fiscal year 2000, approximately 45% of the inmates eat breakfast daily at the dining hall and 76% eat lunch. Applying these percentages to the average inmate population who qualify for federal meal reimbursement disclosed that 9,748 breakfasts and 16,463 lunches would likely be served to the 83 eligible students enrolled in the program. Breakfast and lunches reported for fiscal year 2000 totaled 4,801 and 6,836 respectively, resulting in an understatement of 4,947 breakfasts and 9,627 lunches. Based on the meal reimbursement rates, reimbursements were likely understated by $24,453.

Using the same methodology for fiscal year 1999, breakfast and lunch meal reimbursements were likely understated by $10,350.

In fiscal year 1999 meals reported for December 1998 and January 1999 were overreported because they included meals served on weekends. Only meals served on days inmates are in school qualify for reimbursement. The meals overstated amounted to $1,031.

Inadequate information regarding duplicate meals served to inmates resulted in the Center discontinuing the practice of billing inmates. During fiscal year 2000, duplicate meal reimbursements totaled only 110 meals at $166. A review of the Duplicate Meal Report for fiscal year 1999 disclosed that 2,392 duplicate meals were reported totaling $4, 863.

Center officials attribute the decline in reported meals to a combination of factors including: numerous equipment malfunctions; changes in staff responsible for downloading the data from the system; failure of security personnel to ensure that all inmates entering the serving line scan their identification cards; and lack of notification to administration when equipment is inoperable. (Finding 00-1, pages9-10)

We recommended the Center improve procedures over meal counts to ensure accurate reporting.

The Agency accepted our recommendation and stated that the Center will be working with the Central Office to improve the procedures and controls.

_____________________________________

WILLIAM G. HOLLAND, Auditor General

 

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SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Glass and Shuffett, Ltd.